Super-Deduction For Capital Expenditure

Super-Deduction For Capital Expenditure

Super-Deduction For Capital Expenditure To encourage companies to invest, enhanced capital allowances are available for expenditure incurred within a limited two-year window. As an alternative to the annual investment allowance (AIA), companies will be able to benefit from either a super-deduction or a new first-year allowance, depending on whether the expenditure is on assets that …

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